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Government-wide Chart of Accounts: 2017 to 2018Chapter 7: Object codes: Summary

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Updated : 2018-02-23

Receiver General for Canada

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Government-wide Chart of Accounts - Chapter 7: Object codes: Summary: (FY 2017 to 2018)

Table of contentsTable of contents 7.1 Introduction

7.1.1 Object classification structure 7.2 Object codes Summary for 2017 to 2018

A Objects of expenditure B Objects for revenue C Objects for Assets, Liabilities and Other transactions

Master list of release notes for object codes for 2017 to 2018 7.4 List of pay entitlement codes for object codes for 2017 to 2018

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7.1 IntroductionThis chapter provides information on the object code classification and includes inSection 7.2 the list of object codes as follows:

Objects of expenditureObjects for revenue andObjects for assets, liabilities and other transactions.

The object classification is a field of the government-wide coding block thatidentifies the type of goods or services acquired, the transfer payments made, thesource of revenue or the cause of increases or decreases in assets and liabilities.

The object information provides:

A method for classifying and coding transactions to permit the reporting ofinformation about the nature of transactions in the Estimates and in thePublic AccountsA standard classification of transactions for internal departmental analysisand central management purposes andThe basis used by Statistics Canada to determine and report more accuratelythe impact of government revenues and expenditures on the rest of theeconomy. This information is based on Statistics Canada's North AmericanProduct Classification System (NAPCS) Canada 2017

In addition, the object coding provides a repository of government-wideinformation, which can be used by central agencies without requiring departmentsand agencies to respond to numerous individual requests.

7.1.1 Object classification structure

To accommodate the need for various degrees of detail, other levels of objectclassification are used. In descending order of aggregation after categories andstandard objects, there are reporting objects and economic, source and classobjects.

Categories (the first digit)

This is the highest level of object aggregation. There are mainly eleven categoriesin the lists of Objects and are as follows:

Objects of expenditure comprise 4 categories, which are services, goods,land, buildings and works, transfer payments and other expendituresObjects for revenue comprise 2 categories, which are tax revenue and otherrevenue. Tax revenue consists of an object for tax revenues and otherrevenue is identified such as rights and privileges, leases, sales of goods andproducts, services, return on investments and miscellaneous other revenueObjects for assets, liabilities and other transactions comprise 5categories, which are assets, liabilities, other, accumulated deficit andidentification of partnering department for interdepartmental settlementtransactions

Standard objects (01 to 12) of 56


Standard objects are the highest level of object classification used forparliamentary and management purposes, and are used to report information inthe Estimates and Public Accounts. They apply to expenditures only. (Refer toSection 7.1.4 for a brief explanation of each standard object as presented in theEstimates). The allocation of the categories by standard object is as follows:

Category 0 – Services includes the following standard objects:

01. Personnel02. Transportation and communications03. Information04. Professional and special services05. Rentals06. Repair and maintenance.

Category 1 – Goods, land, buildings and works includes the following standardobjects:

07. Utilities, materials and supplies08. Acquisition of land, buildings, and works09. Acquisition of machinery and equipment

Category 2 – Transfer payments include the following standard object:

10. Transfer payments

Category 3 – Other expenditures include the following standard objects:

11. Public debt charges12. Other subsidies and payments

Sub-categories (the first two digits)

Sub-categories are a primary breakdown of each category. In many cases, they arethe same as the standard objects.

Reporting objects (the first three digits)

Reporting objects are a sub-division of sub-categories, which are used for centralmanagement purposes.

Economic, source and class objects (the four digits)

Economic, source and class objects are the lowest levels of object classificationused for government-wide reporting purposes. Economic objects apply toexpenditures only and measure the impact of government transactions on theeconomy. The expenditures are classified according to the type of resources(goods and services) acquired or the transfer payments made. Source objectsidentify the origin of a receipt and apply to tax revenue and other revenue. Classobjects identify the causes of increases or decreases to financial claims orobligations.

As most departments or agencies require more detail, transactions may beclassified by departmental line object in the departmental system. To permit theconsolidation and comparison of information from all departments, the line

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objects must be aligned with the objects prescribed in Section 7.2.

7.1.2 Maintenance of object codes

List of objects

The object codes that are to be recorded for expenditures, revenue, assets,liabilities, and other transactions are listed on the government–wide chart ofaccounts (COA) website as Section 7.2. The list is updated regularly to include allchanges made to the object codes.

List of descriptions

Interpretation and analysis of financial information require the classification andcoding of transactions to be correctly and consistently applied.

To help departments and agencies improve accuracy and consistency in the codingof their financial transactions, the descriptions are included in the detailed list ofobject codes included in Section 7.2.

To maximize the use of the detailed descriptions, departments should review itcarefully to ensure that the alignment of their line objects is correct. Whereapplicable, a copy of the relevant descriptions should also be made available todepartmental personnel involved in coding to help ensure consistent coding andreporting, both within the department and within the government as a whole.

7.1.3 Pay entitlement codes

A pay entitlement code classifies the type of remuneration paid to employeespursuant to a collective bargaining agreement, the terms and conditions ofemployment, or other arrangements. These codes are issued to departments andagencies by Public Works and Government Services Canada (CompensationSector). The pay entitlement codes are listed with the lists of Objects to improveconsistency and accuracy in the alignment of pay entitlement codes to economicobjects mainly in standard object 01. The list of pay entitlement codes is includedin Section 7.4.

7.1.4 Brief definition of each standard object

Personnel (01)

Salaries and wages, overtime, severance pay, retroactive pay and otherspecial pay of civilian continuing (full–time) or term(part–time, seasonal andcasual) employees except those of agency and proprietary Crowncorporations, as well as members of the military and the Royal CanadianMounted PoliceJudges' salaries, those of the Governor General, the Lieutenant–Governors andthe indemnities to Members of both Houses of Parliament, and all types ofallowances paid to or in respect of continuing and term employees (such asliving, terminable, foreign service, isolated post, board and subsistenceallowances, shift differential allowances for assistants, and other suchallowances)Ministers' motor car allowances and the expense allowances to Senators andMembers of the House of CommonsThe government's contribution to various employee benefit plans (the Public

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Service Superannuation Account, the Supplementary Retirement BenefitsAccount, the Canada Pension Plan Account, the Quebec Pension Plan, thePublic Service Death Benefit Account and the Employment Insurance Account)The Royal Canadian Mounted Police Superannuation Account, the CanadianForces Superannuation Account and the Members of Parliament RetiringAllowances Account, and the Government's contribution to provincial andother medical and hospital insurance plans and supplementary personnelcosts for various purposes

Transportation and communications (02)

Traveling and transportation expenses of government employees, membersof the Canadian Forces and the Royal Canadian Mounted Police, removalexpenses of those persons and their dependants, and living and otherexpenses of such persons on travel status, judges' traveling expenses, andtraveling expenses and allowances payable to Senators and Members of theHouse of CommonsTransportation of persons by contract and chartered facilities or by othermeans (including traveling expenses of persons engaged in field survey work,inspections and investigations), and traveling and transportation ofnon–government employees such as travel costs of veterans who areapplicants for treatment or pensionsOrdinary postage, airmail, registered mail, parcel post special delivery mail,post office box rentals, and any other postal chargesExpenditures relating to the transportation of goods other than initial deliverycost on a purchase (which is included in the standard object covering the costof the purchase itself) including charges for courier services provided byoutside carriersAll costs of telecommunication services by telephone, telegram, cable,teletype, radio and wireless communication (tolls, rates, etc.) and othercommunication costs such as courier services provided by outside agenciesand communication services performed under contract or agreement

Information (03)

Advertising services acquired for publicity and general purposes fromadvertising agencies or directly for time on broadcast media or for space inprint media or on outdoor posters or billboards. It includes advertising andcreative work services such as graphic artworkPublishing services for commissioning, marketing, distribution and sales ofpublications sponsored by the department, and for the acquisition of relatedgovernment publications. Also included are services for printing, duplicating,photocopying, text editing, design of graphics, art work, technical andadvisory services such as computerized text processing and masstransmission of printed material. In addition, it includes exposition servicessuch as exhibits and associated audio-visual services related to exhibitionsand displaysPublic relations and public affairs services for attitude and serviceassessment surveys, sales promotion, marketing, export marketing, publicrelations and publicity, opinion polls, and contracts to organize and operatefocus groups and media monitoring services. It also includes services forspeech writing, press releases, briefing, press conferences and special events

Professional and special services (04)

Provision for all professional services performed by individuals or of 56


organizations such as payments (in the nature of fees, commissions, etc.) forthe services of accountants, lawyers, architects, engineers, scientific analysts,reporters, and translators; for teachers at various levels of educationalinstitutions; for doctors, nurses and other medical personnel; formanagement, data processing and other research consultants; and for otheroutside technical, professional and other expert assistancePayments for hospital treatment, care of veterans and welfare services,payments for the provision of informatics services, payment of tuition forIndians at non-federal schools, purchase of training services under the AdultOccupational Training Act, and payments made to the Canada School ofPublic Service for trainingPayments for Corps of Commissionaires services and for other operationaland maintenance services performed under contract, such as armoured cars,laundry and dry cleaning, cleaning of buildings, temporary help, hospitality,storage and warehousing, and other business services, as well as paymentsmade to the Department of Public Works and Government Services forcontract administration

Rentals (05)

Rental of properties required for special purposes by the various departmentsand for the accommodation of government offices and services by theDepartment of Public Works and Government ServicesHire and charter - with or without crew - of vessels, aircraft, motor vehiclesand other equipment, and rental of telecommunication and office equipmentincluding computers

Storage and warehousing services is, however, in standard object 04 even thoughit involves the rental of space.

Repair and maintenance (06)

The repair and upkeep under contract of the durable physical assets providedfor in standard object 08 for acquisition of land, buildings, and works and ofequipment provided for in standard object 09 for acquisition of machineryand equipmentPayments to the Department of Public Works and Government Services fortenant servicesMaterials, supplies and other charges for repairs undertaken by a departmentdirectly are coded to other objects, according to the nature of the purchase

Utilities, materials and supplies (07)

The provision for all payments for services of a type normally provided by amunicipality, or public utility service such as the supply of water, electricity,gas, etc., and includes water, light, power and gas services, and payment forsuch services whether obtained from the municipality or elsewhere

gasoline and oil purchased in bulk; fuel for ships, planes, transport andheatingfeed for livestockfood and other supplies for ships and other establishmentslivestock purchased for ultimate consumption or resaleseed for farming operationsbooks and other publications purchased for outside distributionuniforms and kitsphotographs, maps and charts purchased for administrative and

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operational purposeslaboratory and scientific supplies, including samples for testingdrafting, blueprinting and artists' supplies; supplies for surveys andinvestigationschemicals producthospital, surgical and medical suppliesworks of art for exhibits, and historical material for galleries, museumsand archivescoal and woodelectrical suppliesrepair parts other than parts normally acquired with equipment at thetime of purchase for aircraft, ships, road vehicles, and forcommunication and other equipment; and all other materials andsuppliesmetal productsoffice and stationers supplies

The provision for materials and supplies required for normal operation andmaintenance of government services such as:

Acquisition of land, buildings and works (08)

All expenditures for the acquisition of buildings, roads, irrigation works,canals, airports, wharves, bridges and other such types of fixed assetsImprovements involving additions or changes of a structural nature, and forinstalling fixed equipment which is essentially a part of the work or structuresuch as elevators, heating and ventilating equipmentAll reconstruction of such types of physical assets and such projectsperformed under contract or agreementThe purchase of land

Expenditures pursuant to contracts for new construction for casual employeeshired or continuing employees assigned to work full or part–time on specifiedprojects, travel, professional services, equipment rentals, equipment maintenanceand of materials purchased directly for use on such projects are charged to therelevant standard objects (standard object 01 to 09).

Where assets are being constructed by a department, the full amount should notbe coded to standard objects 08. The construction expenditures should becharged to the relevant standard (Standard object 01 to 09) which may include SO08 for any construction or improvement of the assets under contract or agreement(performed by third party).

Acquisition of machinery and equipment (09)

Expenditures for the acquisition of all machinery, equipment, office furnitureand furnishings, electronic data processing and electronic or other officeequipmentMicrofilming equipment and supplies, inter–office communication equipment,postal meter machines, machine records and all other office equipmentMotor vehicles, aeroplanes, tractors, road equipment, telecommunicationsand related equipment, laboratory and other scientific equipment, vessels,icebreakers and other aids to navigation and all other types of light andheavy equipment; includes ammunition and various types of equipment forNational Defence, such as ships, aircraft, mechanical equipment, fightingvehicles, weapons, engines and such spare parts and supplies as arenormally acquired with that equipment at the time of purchase

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Transfer payments (10)

Grants, contributions, and all other transfer payments made by governmentMajor social assistance payments made to persons such as Old Age Securitybenefits and related allowances, Veterans' pensions and allowancesPayments to the provinces and territories under the Constitution Acts, theFederal-Provincial Fiscal Arrangements Act, the Canada Health and SocialTransfers and for official languagesPayments to Indians and Inuit in support of self-government initiatives,health, educational, social and community development programming and inrespect of native claimsPayments to the territorial governments pursuant to financing agreementsentered into between the Minister of Finance and the respective territorialMinister of FinanceCapital assistance to industry; research grants and other assistance towardsresearch carried on by non–governmental organizations; scholarshipsSustaining grants to many national and international non-profit organizationsContributions to international organizations and assessments formembership in such organizations, such as the contribution to theInternational Food Aid Program and Canada's assessment for membership inthe United Nations

Public debt charges (11)

Interest on the unmatured debt of Canada (including Treasury Bills) and onother liabilities such as trust and other special fundsThe cost of issuing new loans, amortization of bond discount, premiums andcommissionsThe cost of servicing and administering the public debt

Other subsidies and payments (12)

Payments to Crown corporations that include those made to provide foroperating deficits as well as other transfers paid to Crown corporationsPayments to certain non–budgetary accounts (such as the governmentcontributions to agricultural commodities stabilization accounts, as well asbenefits under the Veterans Land Act), as well as the write-offs of varioustypes of losses, the annual adjustment of reserves for financial claims andsome other miscellaneous items referred to as "Sundries"

Miscellaneous expenditures include licences, permits and payments for dockage,towage, wharfage and mooring privileges; bonding of government employees, lossof personal effects, and expenditures for small miscellaneous articles andservices. Also included are many small items and services that do not lendthemselves to identification under specific headings detailed in this summary.

7.1.5 Expenditure standard objects table

The following table lists the standard objects of expenditures with thecorresponding government-wide object codes:

Standardobject

Description Government-wide objectcodes

0 1 Personnel 0100 - 0199

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0 2 Transportation andcommunications

0200 - 0299

0 3 Information 0300 - 0399

0 4 Professional and specialservices

0300 - 0399

0 5 Rentals 0500 - 0599

0 6 Purchased repair andmaintenance

0600 - 0699

0 7 Utilities, materials andsupplies

0700 - 0799, 1100 - 1199

0 8 Acquisition of land, buildingsand works

1300 - 1399

0 9 Acquisition of machinery andequipment

1200 - 1299

1 0 Transfer payments 2000 - 2999

1 1 Public Debt charges 3100 - 3199

1 2 Other subsidies and payments 3000 - 3099, 3200 - 3799

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7.2 Object codes Summary for2017 to 2018

A Objects of expenditure0 Services01 Personnel

010 Salaries and wages 0101 Civilian regular time - Continuing employment 3

0102 Civilian regular time - Part-time, seasonal, casual and student 3

0103 Civilian premium pay for work during non-standard hours or otherreasons 3

0104 Civilian holiday pay in lieu of leave 3

0105 Civilian overtime (for additional hours) 3

0106 Civilian bilingual bonus 3

0107 Civilian severance pay and termination benefits 3

0108 Civilian severance pay and termination benefits - Immediate Settlement 3

0109 Military and Royal Canadian Mounted Police (RCMP) members retroactivepayments - Current fiscal year

0110 Civilian retroactive payments - Previous fiscal year(s) 3

0111 Civilian retroactive payments - Current fiscal year 3

0112 Civilian pay equity 3

0113 Other salaries and wages 0114 Royal Canadian Mounted Police (RCMP) members - Overtime 0115 Military and Royal Canadian Mounted Police (RCMP) members - Regular

time 0116 Military and Royal Canadian Mounted Police (RCMP) members -

Severance pay and termination benefits - Immediate settlement 0117 Military and Royal Canadian Mounted Police (RCMP) members -

Retroactive payments - Previous fiscal year(s) 0118 Military and Royal Canadian Mounted Police (RCMP) members - Holiday

pay in lieu of leave 0119 Military and Royal Canadian Mounted Police (RCMP) members -

Severance pay and termination benefits 0128 Royal Canadian Mounted Police (RCMP) - Bilingual bonus

012 Allowances and other benefits 0120 Civilian - Allowances to compensate employees for certain expenses 3

0121 Civilian - Compensation for additional or specific duties performed 3

0122 Civilian - Pay equity allowances 3

0123 Civilian - Pay equity interest 3

0124 Civilian - Foreign service allowance 0125 Civilian - Isolated post allowance 3

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0126 Civilian - Other allowances and benefits 3

0127 Military and Royal Canadian Mounted Police (RCMP) members -Allowances and benefits

016 Employer contributions 0160 Employer contribution to Public Service Superannuation Account (PSSA) -

Current 0161 Employer contribution to Public Service Superannuation Account(PSSA) -

Actuarial deficiency 0162 Employer contribution to Public Service Death Benefit Account 0164 Employer contribution to the Canadian Forces Superannuation Account -

Current 0165 Employer contribution to the Canadian Forces Superannuation Account -

Actuarial deficiency 0166 Employer contribution to Canadian Forces Supplementary Death Benefit

under Part II 0167 Employer contribution to Retirement Compensation Arrangements

Account 0168 Employer contribution to the Royal Canadian Mounted Police (RCMP)

Superannuation Account - Actuarial deficiency 0169 Employer contribution to Employment Insurance 0170 Employer contribution to Royal Canadian Mounted Police (RCMP)

Superannuation Account 0171 Employer contribution to Members of Parliament Retirement Allowance

Account 0172 Employer contribution to Canada and Quebec pension plans 0173 Employer contribution to other pension programs including Judges Act0174 Employer contribution to hospital and medical plans 0176 Employer contribution for disability insurance 0177 Employer contributions - Other

017 Reallocation of expenditures under Standard object 01 0179 Personnel - Reallocation of capital expenditures

018 Supplementary personnel costs 0181 Executive Interchange and other exchange programs 0182 Supplementary employee benefits 3

0184 Provincial workers' compensation boards payments and recoveries 0185 Other pension payments charged to expenses 0186 Other supplementary personnel costs 3

0187 Accrual of salaries and benefits 0188 Return of pension contributions charged to expenses

02 Transportation and communications020 Relocation

0207 Employee relocation in Canada 0208 Employee relocation outside Canada and/or return

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021 Postage, freight, express, and cartage 0210 Transportation of things not elsewhere specified 0212 Postage and parcel post 0213 Courier services

022 Telecommunication services 0223 Communications/Network services (includes services for analog, digital

or combined analog & digital, parts, peripherals and cabling) 0230 Voice communications services 0231 Data communications services 0232 Image/Video communications services (includes telepresence/video

conferencing services) 025 Travel - Public Servants

0251 Public servant travel - Operational activities 0252 Public servant travel - Key stakeholders 0253 Public servant travel - Internal governance 0254 Public servant travel - Training 0255 Public servant travel - Other travel

026 Travel - Non-public servants 0261 Non-public servant travel - Operational activities 0262 Non-public servant travel - Key stakeholders 0263 Non-public servant travel - Internal governance 0264 Non-public servant travel - Training 0265 Non-public servant travel - Other travel

029 Reallocation of expenditures under standard object 02 0299 Transportation and communications - Reallocation of capital

expenditures 03 Information

030 Advertising services 0301 Advertising services

031 Publishing services 0311 Publishing services

032 Printing and imaging services 0321 Printing services 0322 Imaging services

033 Exposition and related services 0331 Exposition services 0332 Audio-visual services

034 Communications research services 0341 Communications research services

035 Communications professional services 0351 Communications professional services not elsewhere specified 0352 Public relations services

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036 Subscriptions and data access services 0361 Electronic subscriptions and electronic publications 0362 Data and database access services

039 Reallocation of expenditures under standard object 03 0399 Information - Reallocation of capital expenditures

04 Professional and special services040 Business services

0401 Accounting and audit services 0402 Human resources management services 1

0403 Financial management services 1

0404 Communications services 1

0405 Real property services 1

0406 Material services 1

0407 Acquisition services 1

0811 Contracted building cleaning 0815 Collection agency fees and charges 0816 Service provider fees related to loan administration 0851 Banking services 0852 Real estate services 0853 Provincial administration of public service and merchant seamen

compensation legislation 0854 Motor vehicle licences 0855 Acquisition and contract charges 0856 Provincial/territorial administrative costs 0859 Other business services not elsewhere specified

041 Legal services 0410 Legal services

042 Engineering and architectural services 0420 Engineering services not elsewhere specified 0421 Architectural services 0422 Engineering consultants - Construction 0423 Engineering consultants - Other 0495 Services related to the assessment of potentially contaminated sites 0496 Services related to the remediation of contaminated sites 0497 Services related to the care and maintenance of contaminated sites 0498 Services related to the monitoring of previously contaminated sites

043 Scientific and research services 0430 Scientific services 0431 Scientific consultants 0492 Research contracts

044 Training and educational services 0440 Education - Non-public servants

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0444 Teachers and instructors on contract 0445 Tuition fees for courses where employees take training on their own time

3

0446 Training consultants 0447 Tuition fees and costs of attending courses including seminars not

elsewhere specified 3

0448 Purchase of training packages and courses 045 Health and welfare services

0450 Hospital services 0451 Other health services not elsewhere specified 0452 Welfare services 0453 Physicians and surgeons 0454 Paramedical personnel 0455 Dental services

046 Protection services 0460 Protection services

047 Informatics services 0473 Information technology and telecommunications consultants 0474 Information management services 1

0475 Information technology services 1

0812 Computer services (includes IT solutions/deliverables as well as ITmanaged services)

048 Management consulting 0491 Management consulting

082 Special fees and services 0821 Membership fees 3

0822 Hospitality 0823 Conference fees

086 Temporary help services 0813 Temporary help services

087 Interpretation and translation services 0493 Interpretation services 0494 Translation services

088 Construction services 0881 Construction services

089 Other services 0499 Other professional services not elsewhere specified 0819 Non-professional personal service contracts not elsewhere specified 0890 Other administrative service that is designated by order of the Governor

in Council 1

0891 Personal services 0892 Recreational services 0899 Professional and special services - Reallocation of capital expenditures

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0899 Professional and special services - Reallocation of capital expenditures 05 Rentals

050 Rental of land 0501 Rental of land

051 Rental of buildings 0510 Rental of residential buildings 0511 Rental of office buildings 0512 Rental of industrial and commercial buildings 0513 Rental of institutional buildings 0514 Rental of other buildings

052 Rental of informatics equipment 0522 Rental of image/video communications equipment (includes

telepresence/video conferencing equipment, cabling, parts andperipherals)

0582 License/Maintenance fees for client software related to DistributedComputing Environment (DCE)

0583 License/Maintenance fees for application software (including COTS) andapplication development and delivery software

0584 License/Maintenance fees for operating system and utility softwarerelated to servers, storage, peripherals and components

0585 License/Maintenance fees for networking software 0587 Rental of computer equipment related to production and operations

(P&O) environment - All servers, storage, printers, etc. (includes allrelated parts and peripherals)

0588 Rental of computer equipment related to Distributed ComputingEnvironment (DCE) - Desktop/personal/portable (includes all relatedparts and peripherals)

0589 Rental of communications/networking equipment (includes analog,digital and combined analog/digital equipment, cabling, parts andperipherals)

0590 License/Maintenance fees for image/video communications software(includes telepresence/video conferencing software)

053 Rental of machinery, office furniture & fixtures, & other equipment 0533 Rental of machinery, office furniture and fixtures and other equipment

054 Rental of motor and other vehicles 0540 Rental of motor and other vehicles

055 Capital lease - Purchases 0555 Capital lease - Tangible capital assets

056 Rental of aircraft and ships 0561 Rental of aircraft 0566 Rental of ships

057 Rental - Other 0570 Rental - Other

059 Reallocation of expenditures under Standard object 05 of 56


0599 Rentals - Reallocation of capital expenditures 06 Repair and maintenance

060 Repair of engineering works 0601 Marine installations 0607 Highways, roads and streets 0608 Runways, landing fields and tarmac 0611 Waterworks and sewage systems 0619 Electric power installations 0628 Other engineering works

063 Repair of buildings 0630 Office buildings 0634 Commercial buildings 0635 Industrial buildings 0639 Institutional buildings 0640 Buildings and/or installations for telecommunications, computers and/or

electronic/automated office systems 0645 Other buildings 0646 Residential buildings

065 Repair of machinery and equipment 0655 Processing machinery 0656 Heating, air-conditioning and refrigeration equipment 0658 Electric lighting, distribution and control equipment 0660 Measuring, controlling, laboratory, medical and optical instruments,

apparatus and accessories 0664 Communications/Networking equipment (includes analog, digital and

combined analog/digital equipment, cabling, parts and peripherals) 0665 Other equipment 0668 Image/Video communications equipment (includes telepresence/video

conferencing equipment, cabling, parts and peripherals) 0671 Other office equipment 0672 Computer equipment related to production and operations (P&O)

environment - All servers, storage, printers, etc. (includes all relatedparts and peripherals)

0673 Computer equipment related to Distributed Computing Environment(DCE) - Desktop/personal/portable (includes all related parts andperipherals)

0675 Ships and boats 0676 Aircraft 0681 Road motor vehicles - Military 0682 Road motor vehicles - Non-military 0683 Miscellaneous vehicles

069 Reallocation of expenditures under standard object 06 0699 Purchased repair and maintenance - Reallocation of capital expenditures

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07 Utilities (standard object 07)070 Utility services

0701 Electricity 0702 Natural gas 0703 Sewer and water 0705 Waste disposal 0709 Other utility services

079 Reallocation of expenditures under standard object 07 1199 Utilities, materials and supplies - Reallocation of capital expenditures

1 Goods, land, buildings and works11 Materials and supplies (standard object 07)

111 Food, feed, beverages and tobacco 1111 Live animals, including their fodder 1112 Meat, fish and their preparations 1113 Dairy products and other animal products 1114 Vegetables and fruits, edible products, fats and preparations 1115 Miscellaneous food, food materials and food preparations 1116 Beverages and tobacco

112 Mineral products 1121 Salt, sulphur, ores, earth and stone 1122 Gasoline 1123 Aviation fuel 1124 Diesel fuel 1125 Light fuel oil 1126 Heavy fuel oil 1127 Lubricating fuel and greases 1128 Other mineral fuels, oils and products

113 Chemical products 1130 Inorganic and organic chemicals, including plastics, rubber and

products, and excluding tires and tubes 1132 Pharmaceutical and other medicinal products 1133 Explosives, fireworks, and pyrotechnic products, etc. 1134 Photographic or cinematography goods 1139 Miscellaneous chemical products

114 Wood, paper and wood products 1141 Wood and articles of wood 1142 Paper and paperboard 1143 Printed matter, including books, newspapers, pictures, manuscripts and

forms 115 Personal goods

1151 Uniforms 1152 Other clothing

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1153 Footwear 1159 Miscellaneous textiles, headgear, umbrellas, etc.

116 Metals and metal products 1160 Ferrous metals 1161 Non-ferrous metals 1163 Cutlery 1164 Miscellaneous metal products

117 Miscellaneous goods and products 1171 Medical supplies, instruments, and apparatus 1172 Office and stationers supplies 1173 House furnishing, excluding furniture 1174 Horticultural products 1175 Precious metals and stones and its products 1176 Glass or glass products 1179 Miscellaneous manufactured articles

12 Acquisition of machinery and equipment, including parts and consumabletools (standard object 09)

121 Acquisition of machinery and machinery parts 1211 Special industry machinery 1212 Tools and implements 1219 Other machinery and parts

122 Acquisition of informatics equipment and parts 1223 Image/Video communications equipment (includes telepresence/video

conferencing equipment, cabling, parts and peripherals) 1282 Computer equipment related to Production and Operations (P&O)

environment - All servers, storage, printers, etc. (includes all relatedparts and peripherals)

1283 Computer equipment related to Distributed Computing Environment(DCE) - Desktop/personal/portable (includes all related parts andperipherals)

1284 Client software related to Distributed Computing Environment (DCE) 1285 Application software (including COTS) and application development and

delivery software 1286 Operating system and utility software related to servers, storage,

peripherals and components 1287 Networking software 1289 Communications/Networking equipment (includes analog, digital and

combined analog/digital equipment, cabling, parts and peripherals) 1291 Image/Video communications software (includes telepresence/video

conferencing software) 123 Acquisition of office equipment and furniture including parts

1231 Office furniture and furnishings, including parts 1239 Other office equipment and parts

124 Acquisition of equipment and furniture including parts of 56


124 Acquisition of equipment and furniture including parts 1241 Plumbing equipment and fittings, including parts 1242 Electric lighting, distribution and control equipment and Parts 1243 Measuring, controlling, laboratory, medical and optical equipment and

parts 1244 Radar equipment and parts 1245 Safety and sanitation equipment and parts 1246 Other furniture and fixtures including parts 1249 Other equipment and Parts

125 Acquisition of aircraft and ships, including parts 1250 Aircraft 1251 Aircraft parts 1252 Mobile service system 1253 Satellite and spacecraft acquisition and parts 1256 Ships and boats 1257 Ships and boats Parts

126 Acquisition of other vehicles and parts 1261 Road motor vehicles 1263 Road motor vehicles parts 1264 Other vehicles 1267 Miscellaneous vehicles parts, including tires and tubes

127 Arms and ammunition 1271 Weapons (including parts) 1273 Ammunition

129 Reallocation of expenditures under standard object 09 1299 Acquisition of machinery and equipment - Reallocation of capital

expenditures 13 Acquisition of land, buildings and works (standard object 08)

130 Acquisition of land 1301 Acquisition of land

131 Acquisition of engineering works 1310 Marine installations 1316 Roads, highways and airport runways 1335 Bridges, trestles, culverts, overpasses and viaducts 1339 Other engineering works

134 Acquisition of non-residential buildings 1340 Office buildings 1343 Commercial buildings 1350 Industrial buildings 1356 Schools and other educational buildings 1357 Hospitals, sanatoria, clinics and first-aid stations 1358 Other institutional buildings

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1360 Buildings or installations for telecommunications, computer and/oroffice systems

1362 Passenger terminals - Air, bus, boat, train and other 1363 Armouries, barracks, drill halls, etc. 1364 Laboratories 1369 Other non-residential buildings

137 Acquisition of residential buildings 1370 Residential buildings

139 Reallocation of expenditures under standard object 08 1399 Acquisition of land, buildings and works - Reallocation of capital

expenditures

2 Transfer payments (standard object 10)20 Transfer payments to persons

200 Payments to senior citizens 2001 Old age security payments

201 Payments for pensions 2011 Pensions World Wars I and II 2012 War Veterans' allowances 2013 Pensions to former government employees not entitled under current

superannuation acts 2014 Payments to former civilians and uniformed personnel 2019 Other payments for pensions

202 Transfer payments to promote employment 2022 Assistance to persons to encourage employment 2023 Payments relating to improvement and promotion of employability of

individuals 2029 Other transfer payments to persons for promotion of employment

203 Other transfer payments to persons 2032 Payments to Aboriginal people 2035 Assistance to immigrants and refugees 2041 Transfer payments to persons for research and development (including

scholarships) 2049 Other non-recoverable payments to persons 2051 Recoverable payments to persons 2055 Contingency recoverable payments to persons 2057 Child tax benefit 2060 Goods and services tax (GST) credit to persons

21 Transfer payments to industry210 Agricultural subsidies

2102 Transfer payments to industry for the benefit of producers under the Farm Income Protection Act

2103 Payments under agricultural income disaster assistance (AIDA) 2107 Miscellaneous agricultural subsidies

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212 Other subsidies to industry 2120 Other freight rate subsidies to industry 2122 Steamship subsidies 2125 Assistance to industry to encourage employment 2126 Subsidy payments to industry for research and development 2127 Payments to industry under loan guarantees 2130 Payments for the Confederation Bridge 2132 Payments to Aboriginal corporations 2133 Payments to financial institutions under the Canada Students Loan Act

and Canada Student Financial Assistance Act2139 Other non-recoverable subsidies to industry 2151 Recoverable subsidy payments to industry 2155 Contingency - Recoverable subsidy payments to industry

217 Transfer payments for capital assistance 2170 Transfer payments to industry for Research and Development 2171 Transfer payments to the defence industry for capital assistance 2174 Payments to industry under industrial and regional development 2178 Energy conservation projects 2179 Other Non-recoverable Transfer payments to industry for Capital

Assistance 2181 Recoverable payments to industry for capital assistance 2185 Contingency - Recoverable payments to industry for capital assistance

22 Transfer payments to provinces and territories221 Transfer payments to provinces and territories for Education

2212 Payments for official languages to provinces and territories 2214 Alternative payments to provinces under the Canada Student Financial

Assistance Act2215 Payments to Quebec for Cree and Inuit education 2216 Payments to non-native educational institutions 2217 Payments to non-native school boards 2218 Special payments to provinces under the Apprentice Loans Act2219 Other Transfer payments to provinces and territories for Education

222 Fiscal transfer payments 2221 Payments to provinces and territories under taxation agreements 2223 Statutory grants to provinces and territories (authorized under the

Constitution Acts) 2232 Canada Health and Social Transfer payments 2233 Alternative payments to provinces and territories for standing programs 2239 Other Fiscal Transfer payments to provinces and territories

224 Other Transfer payments to provinces and territories 2241 Payments to provinces and territories for services to young offenders 2243 Payments for legal aid systems to provinces and territories

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2244 Payments for environmental projects to provinces and territories 2245 Crop insurance payments to provinces and territories 2247 Assistance to provinces and territories to encourage employment 2248 Canada - Nova Scotia Offshore Revenue Account and Fiscal equalization

Offshore Petroleum Resource Accord 2249 Payments to provinces and territories for provincial highways, secondary

and access roads 2250 Transfer payments to territories for operating expenditures 2253 Canada/Quebec accord on immigration 2254 Canada/Newfoundland Development Fund 2255 Payments to provinces under Canada Infrastructure Program 2257 Development initiatives paid to provinces and territories under the

general development and subsidiary agreements 2259 Other Transfer payments to provinces and territories

23 Transfer payments to or on behalf of international organizations andforeign countries

230 Transfer payments for development assistance to other countries 2301 Purchase of goods for development assistance 2302 Purchase of services for development assistance 2303 Payments for development assistance to Canadian non-government

organizations 2304 Other payments for development assistance to foreign countries

231 Transfer payments to international organizations 2311 Payments to United Nations and related organizations 2312 Contributions to North Atlantic Treaty Organization (NATO) and NATO -

related programs 2314 Payments to the International Development Association 2315 Payments to international banks and financial institutions 2319 Payments to other international organizations

232 Other transfer payments to or on behalf of international organizationsand foreign countries

2321 Transfer payments to promote Canadian export sales 2322 International Food Aid Program 2323 Transfer payments to Thirty Meter Telescope 2329 Other transfer payments outside Canada to or on behalf of international

organizations and foreign countries 239 Foreign exchange gain/loss

2390 Foreign exchange gain/loss on transfer payments 24 Transfer Payments to organizations, including Crown corporations andnon-profit organizations

241 Transfer payments to universities 2411 Payments to universities in aid of research 2412 Assistance to encourage employment

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2419 Other Transfer payments to universities 242 Transfer payments to Aboriginal organizations

2421 Payments to First Nations, Inuit and Métis school boards 2422 Payments to other First Nations, Inuit and Métis educational institutions 2423 Payments to other First Nations, Inuit and Métis associations

243 Transfer payments to other non - profit institutions and otherorganizations

2431 Payments to non-profit national organizations 2432 Payments to provincial/territorial non-profit organizations 2433 Payments to local non-profit organizations 2434 Assistance to non-profit organizations to encourage employment 2436 Payments for research and development to non-profit organizations 2437 Payments for the environment to non-profit organizations 2449 Other transfer payments to non-profit institutions and other

organizations 245 Payments to Crown corporations

2451 Payments to Crown corporations 26 Transfer payments to municipalities and local organizations

261 Transfer payments to municipalities 2611 Grants in lieu of property taxes paid to municipalities 2613 Assistance to municipalities to encourage employment 2614 Payments to municipalities under Canada Infrastructure Program 2619 Other Transfer payments to municipalities

262 Transfer payments to other local organizations 2621 Payments to non-native educational institutions 2622 Payments to non-native school boards

28 Reallocation of transfer payments281 Reallocation of transfer payments Between Programs or Departments

2811 Grants in lieu of taxes recovered from other departments 282 Transfer payments expenses recorded for accounting purposes

2821 Provision for valuation for loans, investments and advances 2822 Expenses for accrued liabilities 2823 Removal of low value amounts related to transfer payments

3 Other expenditures30 Transfers to Crown corporations and other entities (standard object 12)

300 Transfers to Schedule III, Part I Corporations and their Wholly - OwnedSubsidiaries

3001 Atomic Energy of Canada Ltd. 3003 Canada Mortgage and Housing Corporation 3005 Canadian Commercial Corporation 3009 National Capital Commission 3010 Export Development Canada

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3011 Standards Council of Canada 3012 VIA Rail Canada Inc. 3014 The Jacques-Cartier and Champlain Bridges Inc. 3017 Marine Atlantic Inc. 3018 Canadian Dairy Commission 3023 Canadian Museum for Human Rights 3024 Canadian Museum of Civilization 3025 Canadian Museum of Nature 3026 National Museum of Science and Technology 3027 National Gallery of Canada 3029 Other 3030 Canadian Tourism Commission Corporation 3031 Enterprise Cape Breton 3032 Canadian Museum of Immigration at Pier 22

304 Transfers to Schedule III, Part II Corporations and their wholly - ownedsubsidiaries

3041 Canada Post Corporation 3059 Other

306 Transfers to other Crown corporations and other entities 3061 Canada Council 3062 Canadian Broadcasting Corporation 3063 International Development Research Centre 3064 National Arts Centre Corporation 3065 Telefilm Canada 3079 Other

31 Public debt charges (standard object 11)310 Interest on unmatured debt of Canada

3101 Marketable bonds payable in Canadian currency 3102 Canada Savings Bonds (CSB) 3103 Special nonmarketable securities 3104 Treasury bills 3105 Marketable bonds payable in foreign currencies 3106 Notes and loans payable in foreign currencies 3107 Canada bills payable in foreign currency

311 Interest on specified purpose accounts and other liabilities 3111 Interest on superannuation and other pension accounts 3112 Interest on the Employment Insurance Account 3113 Interest on the Canada Pension Plan Account 3114 Interest on other liabilities

312 Interest on other accounts 3121 Interest on Special Drawing Rights and other foreign exchange accounts

313 Bond discounts and premiums

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3131 Amortized Bond discounts and premiums 314 Cost of issuing and servicing the public debt

3142 Commission and remuneration on bonds 3143 Cost of servicing Canadian and foreign debt

32 Other subsidies and payment (standard object 12)321 Deficits and write - offs to losses

3213 Losses of money 3214 Deficits and write-offs not elsewhere specified 3215 Deletion and write-offs of loans, investments and advances 3216 Loss on foreign currency transactions 3217 Forgiveness of loans, investments, and advances

323 Transfers to non-budgetary funds and accounts 3239 Transfers to non-budgetary funds and accounts

324 Discounts earned 3241 Discounts/Rebates earned for early payment to suppliers or through the

use of acquisition cards 325 Miscellaneous expenditures

3248 Damage and other claims against the Crown resulting from the Phoenixpay system transition

3249 Court awards to industry 3250 Court awards to persons 3251 Damage and other claims against the Crown 3252 Interest, administration or service charges, and other penalty charges 3253 Interest and service charges paid to financial institutions 3254 Removal of low value amounts related to program expenditures 3256 Canadian Security Intelligence Service 3257 Ex gratia payments 3258 Communications Security Establishment 3259 Miscellaneous expenditures not Elsewhere Classified

326 Adjustment of reserves 3261 Adjustment of provision for valuation of financial claims 3262 Adjustment of reserves for Loan Guarantees 3263 Allowance for increase in value of certain financial obligations 3269 Other adjustments

329 Reallocation of expenditures under Standard object 12 3299 Other subsidies and payments - Reallocation of capital expenditures

3A Expenditures from internal sources or for accounting purposes34 Other expenditures From Internal Sources or for Accounting Purposes(Standard Object 12)

342 Amounts paid between or within departments for administrativeoverhead, or other charges

3421 General administrative services charged by other departments or by

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3421 General administrative services charged by other departments or byother programs within a department

3422 Suspense account (debit) - Other government departments 3424 Suspense activity allocation 3425 Reallocation of expenditures/costs within a department 3427 Reallocation of costs under shared cost programs 3428 Payments in lieu of taxes paid to Public Works and Government Services

Canada (PWGSC) 3429 Other

343 Amounts charged to revolving funds by departments or agencies 3431 Overhead or other amounts charged directly to revolving funds by

departments or agencies 1

3432 Interest charged to revolving funds by department of finance 1

3433 Reallocation of expenditures/costs within revolving funds 1

3439 Other 1

344 Customs and excise duties, and federal sales tax 3441 Customs import duties 3442 Excise duties and federal sales tax

345 Expenses charged to or from asset accounts for amortization or otherpurposes

3451 Amortization expenses for capital assets 3452 Usage of inventory 3453 Recognition of unamortized expenses related to assets 3459 Amortization of other assets accounts

346 Expenses charged to or from liability accounts 3461 Allowance for vacation pay and similar employee benefits 3462 Allowance for bad debts 3463 Charges to remediation liabilities 3469 Charges to other liability accounts

347 Transfer or incremental charges between appropriations 3471 Incremental charges from other appropriations 1

3472 Incremental recoveries from other appropriations (credit) 1

37 Reallocation of expenditures/Recognition of revenue - From internalsources (standard object 12)

371 Recoveries of expenditures between programs or departments 3711 Overhead or other amounts recovered by departments and agencies

from revolving funds 1

3712 Amounts recovered for general administrative services by otherdepartments or by other programs within a department 1

3714 Suspense activity allocation 3715 Recoveries of costs under shared cost programs 3717 Recoveries of expenditures/costs within a department 3718 Suspense account (credit balance) - Other government departments

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3719 Other 372 Recoveries of expenditures from specified purpose and other accounts

3721 Recovery of expenses through recognizing revenue from restrictedspecified purpose accounts 1

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B Objects for revenue4 Revenue4A Tax revenue

4 2 Tax revenue 420 Tax revenue

4200 Tax revenue (Total) 4B Other revenue

4 5 Other revenue - Cost recovery and other user charges 451 Rights and privileges (including related royalty revenue)

4510 Licence fees 4513 Fees for passports, visas and citizenship certificates 4515 Oil royalties 4516 Natural resources royalties 4517 Other royalties 4518 Fees for the registration of trademarks, patents and copyrights 4519 Other revenue from rights and royalties

452 Lease and use of public property 4520 Oil and gas leases 4521 Land leases 4525 Rental of unimproved (vacant) land 4526 Rental of works 4527 Rental of machinery and equipment 4528 Rental of concessions in government - owned facilities 4529 Rental of parking space 4530 Rental of residential buildings 4531 Rental of non-residential buildings 4535 Rental of real property to Crown corporations 4539 Other Returns from Lease and use of public property

454 Proceeds from sales of goods and information products 4540 Sale of uniforms, clothing, etc. 4542 Sales of electricity 4543 Sales of Natural gas 4544 Government publications, maps and charts 4545 Other goods manufactured by government 4546 Sales of information products 4547 Petroleum, oil and lubricants 4548 Public meals 4549 Sales of other goods

455 Revenue from services of a regulatory nature 4551 Inspection fees 4554 Aviation regulations

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4554 Aviation regulations 4556 Supervision of race tracks 4558 Fees from assessments of financial institutions 4559 Other services of a Regulatory Nature

456 Revenue from services of a non - regulatory (optional) nature 4560 Public Utility services, Including Water, Waste Water and Other Utilities 4561 Telecommunication services 4562 Dental services 4563 Hospital services 4564 Marine service and wharf revenue 4565 Other health services 4566 Engineering and scientific fees 4567 Airport services, landing and parking fees 4568 Technology centres services 4569 Other revenue from services of a non-regulatory nature

457 Revenue from services of a non-regulatory nature provided to othergovernments and Crown corporations

4570 Revenue for the provision of non-regulatory services to the UnitedNations

4571 Receipts from Crown corporations for other than real property 4573 Police services to local governments 4574 Other services to Local Governments 4576 Police services to provincial and territorial governments 4577 Other services to Provincial and Territorial Governments 4578 Services to other national governments

458 Administration fees and other charges 4580 Revenue from patents/royalties 4581 Revenue from access to information fees and charges 4582 Revenue from advertising or sponsorship 4586 Not sufficient funds (NSF) administrative charges

459 Miscellaneous 4593 Miscellaneous 4595 Respendable revenue - Systems applications and products (SAP)

departments 4598 Loan guarantee fees

4 6 Other revenue - Cost recovery and other user charges 461 Recoveries of costs from departments and agencies

4611 Overhead or other amounts recovered by departments and agenciesfrom revolving funds 1

4612 Amounts recovered for general administrative services by otherdepartments or other programs within a department 1

4613 Subsidy received by a revolving fund from an appropriation 1

4615 Recoveries of costs from shared cost programs 1 of 56


4616 Recoveries from allocation of expenditures/costs within revolving funds 1

4619 Other 1

462 Services to other government departments as per section 29.2 of the Financial Administration Act

4620 Human resources management services 1

4621 Financial management services 1

4622 Information Management services 1

4623 Information Technology services 1

4624 Communications services 1

4625 Real property services 1

4626 Material services 1

4627 Acquisition services 1

4628 Other administrative service that is designated by order of the Governorin Council 1

466 Revenue from sales of products and services provided to or withingovernment departments and agencies by revolving funds

4670 Sales of goods and services - CORCAN Revolving Fund 1

4679 Other 1

4 8 Other revenue 480 Return on investments - Interest on loans and advances

4801 Interest on loans and advances from federal Crown corporations andagencies lending institutions

4802 Interest on loans and advances from all other federal Crown corporations 4803 Interest on loans and advances from provincial and territorial

governments, including their Crown corporations 4804 Interest on loans and advances from domestic private sector enterprises 4805 Interest on other loans and advances from other domestic sources 4806 Interest on loans and advances from national governments and

international organizations 481 Return on investments - Profits and dividends

4811 Profits and/or dividends from enterprises 4812 Profits from the Bank of Canada 4814 Profit and/or surplus from foreign exchange accounts (Department of

Finance) 4819 Other return on investments, not elsewhere specified

482 Interest on Tax revenue 4821 Interest on Goods and services tax (GST) 4822 Interest on customs duties and other excise taxes 4823 Interest on income tax

483 Other interest income 4832 Interest on overdue accounts receivable 4833 Interest on bank deposits 4834 Interest on Canada student loans

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4835 Interest on apprentice loans 484 Proceeds from sale of assets

4841 Revenue from coinage (seigniorage) 4842 Revenue from bullion 4843 Sales of surplus Crown assets 4844 Sales of residential real property 4845 Sale of non-residential real property 4847 Sale of Crown corporations 4848 Sale of departmental organizations

485 Fines, penalties and other court awards 4851 Fines 4857 Penalties 4858 Proceeds from other court awards, including seized property

487 Transfer payments from other governments 4871 Transfer payments from provincial or territorial governments 4872 Transfer payments from local governments, including municipalities and

local school boards 4873 Transfer payments from foreign governments 4874 Lottery receipts from the provinces

488 Receipts from non-budgetary funds and accounts 4880 Administration of the Employment Insurance Account, including cost

recoveries 4883 Revenue from the Canada Pension Plan 4888 Reallocation from non-budgetary funds and accounts 4889 Other receipts from non-budgetary funds and accounts

489 Miscellaneous Other revenue 4892 Gain on revaluation of foreign currency assets and liabilities 4893 Removal of low value amounts related to accounts receivable 4899 Other

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C Objects for Assets, Liabilities and Othertransactions5 Assets50 Loans, investments, and advances

501 Loans 5010 Acquisition of loans with cash 5011 Acquisition of loans with other assets 5013 Loans to appropriation-dependent Crown corporations 5015 Settlement of loans with cash 5016 Settlement of loans with other assets 5018 Repayment of loans from appropriation-dependent Crown corporations 5020 Foreign currency translation of loans 5021 Write-off of loans 5029 Other adjustments to Loans

503 Advances 5030 Acquisition of other advances with cash 5031 Acquisition of other advances with other assets 5032 Acquisition of travel advances 5033 Advances to consolidated specified purpose accounts 5035 Settlement of other advances with cash 5036 Settlement of other advances with other assets 5038 Repayment of advances from consolidated specified purpose accounts 5040 Foreign currency translation of advances 5041 Write-off of advances 5043 Recoverable advances to employees 5044 Recoverable advances to bargaining agents 5049 Other adjustments to Advances 3

505 Investments 5050 Acquisition of investments with cash 5051 Acquisition of investments through capitalization of financial claims 5052 Acquisition of investments with other assets 5053 Investments in consolidated specified purpose accounts 5054 Investments in appropriation-dependent Crown corporations 5055 Disposal of investments for cash 5056 Disposal of investments for other assets 5057 Repayment of investments from appropriation-dependent Crown

corporations 5058 Repayment of investments by consolidated specified purpose accounts 5060 Foreign currency translation of investments 5061 Write-off of investments 5069 Other adjustments to Investments

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5069 Other adjustments to Investments 507 Investments of the Canada Pension Plan Investment Fund

5070 Acquisition of investments with cash 5071 Transfers from the Canada Pension Plan accounts 5075 Disposal of investments with cash 5079 Other adjustments to Investments

51 Foreign exchange accounts511 International Monetary Fund and Special Drawing Rights transactions

5100 Acquisition of claims with cash 5101 Acquisition of claims in exchange for Special Drawing Rights or

International Monetary Fund notes 5111 Settlement of claims in exchange for Special Drawing Rights or

International Monetary Fund notes 5121 Issues of notes payable to the International Monetary Fund (IMF) 5123 Redemption of notes payable to the International Monetary Fund (IMF) 5130 Maintenance of value adjustments 5131 Year end valuation adjustment 5159 Other adjustments

516 Exchange Fund Account - Advances (restricted claims) 5160 Advances provided to the Exchange Fund Account 5161 Settlements of advances 5163 Year-end valuation adjustment 5169 Other adjustments

52 Cash accounts529 Cash account

5299 Net Increase or Decrease in Cash account 53 Accounts receivable

539 Accounts receivable 5399 Net Increase or Decrease in Accounts receivable

6 Liabilities60 Specified purpose accounts (SPAs)

601 Pension insurance and social security accounts 6001 Contributions by current employees or participants 6002 Contributions by current employees - Public Service corporations 6003 Contributions by government employees for past services or in arrears 6004 Contributions by Public Service corporations employees for past service

or in arrears 6005 Contributions by retired employees 6012 Contributions by government - As employer 6013 Contributions by Public Service corporations as employer 6017 Death benefit general contributions 6018 Death benefit single contributions

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6020 Actuarial adjustments 6022 Transfers from other pension funds 6023 Refundable tax recovered from the Canada Revenue Agency 6025 Return on investment 6027 Interest credited to the account 6029 Other receipts 6030 Payment of benefits 6034 Payment of minimum benefits 6035 Pension division payments 6037 Return of contributions - Government employees 3

6038 Return of contributions - Public Service corporation employees 6045 Transfers to other pension funds 6046 Refundable tax remitted to the Canada Revenue Agency 6047 Withdrawal of surplus 6051 Operating expenses 6053 Transfer to Pension Investment Board 6056 Transfer from Pension Investment Board 6058 Pension transfer value payments 6059 Other payments

606 Provincial tax collection agreements 6060 Estimated collections of taxes 6063 Installment payments to provinces for taxes

607 Crown corporations deposits 6079 Net Increases or Decreases in Crown corporations deposits

608 Other deposits and trust funds 6081 Deposits received 6082 Interest received 6083 Transfers from budgetary expenditures 6084 Deposit of securities held in trust 6085 Refunds 6086 Payments made in accordance with authorities 6087 Return of securities held in trust 6089 Other adjustments

609 Miscellaneous accounts 6099 Net increases or decreases in other specified purpose accounts

61 Unmatured debt transactions611 Unmatured debt payable

6111 Issue of debt 6115 Redemption of unmatured debt 6116 Transfers to matured debt (on retirement of debt) 6117 Revaluation of unmatured debt 6118 Unmatured debt payable - Exchange Rate Changes

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6119 Other adjustments 62 Transactions relating to other liabilities

621 Interest due on unmatured debt (including compound interest on CanadaSavings Bonds)

6211 Interest charges accrued 6212 Interest due 6213 Payments to claimants

622 Matured debt 6221 Transfers from unmatured debt 6222 Redemption of debts 6225 Write-off of Matured debt (Transfer to Revenue) 6227 Matured debt Revaluation

629 Miscellaneous 6299 Net increase or decrease in other liability

7 Other70 Other accounts/transactions

702 Allowance for valuation of assets and liabilities 7021 Allowance for valuation of financial claims (incl. allowance for doubtful

accounts) 7022 Allowance for statutory accounts payable 7023 Allowance for employee benefits 7029 Other allowances

703 Unamortized deficiencies on superannuation accounts 7031 Increase to reflect actuarial deficiencies recorded 7032 Decrease resulting from amortization of actuarial deficiencies

704 Unamortized Discount on Treasury bills 7041 Increase to Reflect Discount on New Treasury bills 7042 Decrease Resulting from Amortization of Discount on Treasury bills

706 Accumulated amortization 7061 Accumulated amortization on Capital Assets

709 Other transactions 7099 Net Increase or Decrease in Other transactions

8 Accumulated deficit80 Unrestricted amounts

801 Unrestricted amounts in the Accumulated deficit 8011 Increases 8012 Decreases

802 Year - end closing of departmental accounts 8021 Closing of control accounts 8022 Closing of revenue and expense accounts

81 Consolidated specific purpose accounts810 Consolidation of specified purpose accounts

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8103 Other adjustments 811 Employment Insurance Account

8110 Contributions by employees, their employers and other participants 8114 Return on investment 8116 Other receipts 8117 Payment of benefits 8120 Operating expenses 8122 Other payments and Adjustments

815 Crop reinsurance fund 8150 Receipts from provinces 8151 Interest-free advances from the Government of Canada 8153 Payments to provinces 8154 Repayment of advances to the Government of Canada

816 Agricultural Commodities Stabilization Account 8161 Receipts from participating provinces and producers 8167 Payments to participating producers

817 Goods and services tax (GST) refundable advance accounts on purchases 8171 Payment of GST on purchases 8172 Payment of QST on purchases 8173 Reimbursement of QST by Revenu Québec

818 Seized Property Proceeds Account 8181 Proceeds from forfeited assets and fines 8184 Payments of operating and other expenses 8186 Payment of claims against the Crown and other expenses to outside

parties 8187 Payment of proceeds to other governments 8188 Transfer of Net Proceeds to Other revenue

819 New Parks and Historic Sites Account 8190 Donations (unspecified) 8191 Net proceeds from the sale of federal real property 8192 Contributions from the Government of Canada 8194 Other receipts 8195 Disbursements to outside parties 8196 Disbursements (internal to government) 8197 Contributions to outside parties

82 Consolidated deposit and trust accounts820 Gifts, donations and bequests accounts

8200 Receipts 8201 Payments

821 Insurance accounts 8210 Receipts 8211 Transfers from budgetary appropriations

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8215 Payments 822 Earmarked fees and levies

8220 Receipts 8225 Payments

829 Other restricted accounts 8290 Other receipts 8295 Other payments

83 Consolidation of appropriation - Appropriation dependent and enterpriseCrown corporations

831 Consolidation of appropriation - Appropriation dependent andenterprise Crown corporations

8300 Accumulated deficit/surplus brought forward - Consolidation of allCrown corporations

8312 Gain/Loss for the year - Enterprises Crown Corporations 8313 Other adjustments

832 Allowance for employee benefits 8321 Net change in allowance - Employee benefit

833 Revenue and expenditures 8339 Expenses - Other

834 Cash balances 8340 Net change - Cash in transit

835 Accounts receivable of appropriation - dependant Crown corporations(with outside parties)

8350 Net Change - Accounts receivable 2

836 Loans, Investments and Advances by ADCC'S (With outside parties) 8360 Net change - Loans, investment and advances by

appropriation-dependant Crown corporations 2

837 Accounts payable of appropriation-dependant Crown corporations (withoutside parties)

8371 Net change - Other liabilities ADCC 2

838 Borrowings of appropriation dependant Crown corporations (with outsideparties)

8380 Net change - Other liabilities appropriation-dependent Crowncorporations borrowings 2

84 Government elimination of inter-entity transactions and balancesconsolidation of appropriation - dependent Crown corporations

840 Government elimination of inter-entity revenue and expendituretransactions

8400 Other revenue - Return on investments 1

8402 Other revenue 1

8419 Expenses - Other elimination inter-entity transactions 1

842 Government elimination of inter-entity liability balances 8422 Unmatured debt held by appropriation-dependant Crown corporations 1

8425 Specified purpose accounts - Due to appropriation-dependant Crown of 56


8425 Specified purpose accounts - Due to appropriation-dependant Crowncorporations 1

844 Government elimination of inter-entity asset balances 8440 Elimination of inter-entity loans, investments or advances in

appropriation-dependent Crown corporations 1

8443 Allowance for valuation of assets and liabilities 1

9 Identification of partnering department for interdepartmentaltransactions9DDD Interdepartmental settlement 1

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Master list of release notes for objectcodes for 2017 to 2018Code Date Status Note

0186 2017-02-15 ModifyAs requested by TBS, the term "ex gratia paymentsfor employees" has been removed from thedescription.

0251 2017-05-26 ModifyTitle and description modified to align with thenew Directive on travel, hospitality, conference andevent expenditures, effective since April 1st, 2017.










0498 2018-01-18 ModifyDescription updated as requested by the TreasuryBoard Secretariat.

3248 2017-05-25 Modify 'Court awards' expression has been removed fromthe description.

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3248 2017-02-23 ModifyThe term 'Système de compensation Phénix' wasreplaced by 'système de paye Phénix' in the Frenchtitle and description.

3251 2017-05-24 Modify Description modified. 'Court awards' was removedfrom the description.

4594 2017-01-13 Suspended

As of April 1, 2017, departments will have to usethe original object code used for the initialtransactions when carrying out adjustments torefunds of prior years' expenditures andadjustments to prior years' payables at year end.

4 7 2017-01-13 Suspended


471 2017-01-13 Suspended


4711 2017-01-13 Suspended


4712 2017-01-13 Suspended


4713 2017-01-13 Suspended


4714 2017-01-13 Suspended


4715 2017-01-13 Suspended


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4716 2017-01-13 Suspended


4717 2017-01-13 Suspended


4719 2017-01-13 Suspended


473 2017-01-13 Suspended


4731 2017-01-13 Suspended


5043 2017-07-27 Activated Code created as requested by Treasury BoardSecretariat.

5044 2018-01-17 Create New code created for the department 127.

6059 2018-01-08 Modify Description updated to include the AdditionalCanada Pension Plan initial costs of administration.

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7.4 List of pay entitlement codes forobject codes for 2017 to 2018Please note that the source documents can be found in the Phoenix "Job Aids"(page accessible only on the Government of Canada network) section.

0101 Civilian regular time - Continuing employment

Basic salaries and wages for regular time worked by all full-time indeterminatecivilian personnel for continuing employment. It does not include anyremuneration received for allowances or for working non-standard hours, extraduty or holiday pay, retroactive salaries, severance pay, or bilingual bonus.

This object will include all expenditures charged to the following pay entitlementcodes:

001 Basic Pay 002 Acting Pay/Acting Appointment 011 Retainer Payment 027 Dual Remuneration - Subject to Superannuation 041 Payment for Month of Death 082 Performance Awards - Non-Management Category 087 Lump Sum Payment 088 Lump Sum Settlement - Not Subject to Superannuation 127 Partial Pay Ships' Officers 132 Basic Pay at Straight Time for Ships' Crews 157 Financial Incentives Plan 171 Performance Award 179 At Risk Pay 182 Arrears Acting Pay 189 Arrears Pay/Taken On Strength (TOS) 190 Arrears Pay/Struck Off Strength (SOS) 191 Pay Cycle Change (PCC) 192 Arrears Pay/Misc Staffing 193 Arrears Pay/Promotion 194 Arrears Pay/Stat Merit 195 Arrears Pay/Revision 196 Arrears Pay/Conversion 197 Arrears Pay/Assimil'n 198 Arrears Pay/T/ SOS 199 Arrears Pay/RE-TOS 230 Lump Sum Equivalent 232 Dual Remuneration - Non-pensionable 245 Interim Salary Adjustment 253 Vacation Pay Advance 300 Bill C-29 Lump Sum 301 Leave Without Pay (LWOP) and Unauthorized Absences 302 Fixed Hours Not Worked (Lates, etc.) 303 Leave Granted - No credits 306 Leave with Income Averaging

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346 Pre-Retirement Transition Leave 360 Lump sum signing bonus fully payable to all employees includingpart-time employees 361 Lump sum signing bonus fully payable to most employees, but onlypayable on a prorated basis to part-time employees 384 Reversal ongoing Leave Without Pay (LWOP) 401 Prior Adjustment 301 Cancelled 402 Prior Adjustment 302 Cancelled 403 Prior Adjustment 303 Cancelled 404 Rev Rec of Overpayment (O/P) 405 Rev Rec of O/P-Extra Duty (E/D) 469 Temporary Premium 498 Bill C-29 Lump Sum (EDP) 499 Interim Payment 1A1 Return of Contributions (ROC) Diplomat 1A2 ROC Int. Diplomat 1A5 ROC 1% Diplomat 1A6 ROC 1% Int. Diplomat 1C8 Performance Pay - Individual 1C9 Performance Pay - Corporate 1D3 Lump Sum Payment - Executive Group (EX) Recruitment 1K3 Incentive payment of Comp Advisors

0102 Civilian regular time - Part-time, seasonal, andcasual

Basic salaries and wages for regular time worked by all part-time civilianpersonnel or for personnel employed on a full-time seasonal, term, or casualbasis. It does not include any remuneration for allowances or for premiums forworking non-standard hours, extra duty pay, holiday pay, retroactive salaries,severance pay, or bilingual bonus.


001 Basic Pay 002 Acting Pay/Acting Appointment 011 Retainer Payment 027 Dual remuneration - Subject to Superannuation 041 Payment for Month of Death 049 Additional Hours - Part-Time Employees 082 Performance Awards - Non-Management Category 087 Lump Sum Payment 088 Lump Sum Settlement - Not Subject to Superannuation 127 Partial Pay Ships' Officers 132 Basic Pay at Straight Time for Ships' Crews 157 Financial Incentives Plan 171 Performance award 179 At Risk Pay 182 Arrears Acting Pay 189 Arrears Pay/Taken On Strength (TOS) 190 Arrears Pay/Struck Off Strength (SOS) 191 Pay Cycle Change (PCC)

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192 Arrears Pay/Misc Staffing 193 Arrears Pay/Promotion 194 Arrears Pay/Stat Merit 195 Arrears Pay/Revision 196 Arrears Pay/Conversion 197 Arrears Pay/Assimil'n 198 Arrears Pay/T/SOS 199 Arrears Pay/RE-TOS 230 Lump Sum Equivalent 232 Dual Remuneration - Non-pensionable 245 Interim Salary Adjustment 300 Bill C-29 Lump Sum 301 Leave Without Pay (LWOP) and Unauthorized Absences 302 Fixed Hours not Worked (Lates, etc.) 303 Leave Granted - No Credits 306 Leave with Income Averaging 346 Pre-Retirement Transition Leave 360 Lump sum signing bonus fully payable to all employees includingpart-time employees 361 Lump sum signing bonus fully payable to most employees, but onlypayable on a prorated 384 Reversal ongoing Leave Without Pay (LWOP) 401 Prior Adjustment 301 Cancelled 402 Prior Adjustment 302 Cancelled 403 Prior Adjustment 303 Cancelled 404 Rev Rec of Overpayment (O/P) 405 Rev Rec of O/P-Extra Duty (E/D) 498 Bill C-29 Lump Sum (EDP) 499 Interim Payment 1A1 Return of Contributions (ROC) Diplomat 1A2 ROC Int. Diplomat 1A5 ROC 1% Diplomat 1A6 ROC 1% Int. Diplomat 1C7 Part-time Casual Payment 1C8 Performance Pay - Individual 1C9 Performance Pay - Corporate 1D3 Lump Sum Payment - EX Recruitment 1K3 Incentive payment of Comp Advisors

0103 Civilian premium pay for work duringnon-standard hours or for other reasons

Premiums paid to all civilian personnel for working evening or night shifts or onweek-ends or designated holidays.


043 Premium Pay for Work on a Holiday 055 Shift Premium - Evening or 2nd shift 058 Shift Premium - Night or 3rd shift 069 Split Shift Premium 086 Schedule or Shift Change Premium

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103 Night School Compensation 138 Premium for Change in Shift or Employee Status (BUD 404) 154 Weekend Premium - First Day (Saturday) 155 Weekend Premium - Second Day (Sunday) 174 Call Pay - Launchmasters 175 Call Pay - Deckhands 185 Special Monthly Schedule Pay 186 Compensation - Designated Holiday (BUD 604) 231 Late Hour Premium

0104 Civilian holiday pay in lieu of leave

Remuneration paid to civilian personnel in lieu of, or to compensate for, annualvacation leave or statutory holidays.


025 Holiday Pay Allowance - Subject to Superannuation 029 Leave - Payment in Lieu - "S" 033 Leave - Payment in Lieu - "X" and "T" 045 Holiday Pay Allowance - Not Subject to Superannuation 073 Vacation Pay of 4%, 6% or 8% 173 Premium Pay in Lieu of Statutory Holidays 249 Vacation Pay - Various Rates 449 Vacation Pay 4% - SOS 1F3 Lay Day Payment in Lieu of Vacation Credits

0105 Civilian overtime (for additional hours)

Remuneration paid to civilian personnel received for working time, that is,additional to the normal hours worked.


008 Additional Amount Paid in Lieu of Overtime 009 Call In Pay 032 Meal Allowance 037 Self-Directed Team Allowance - Overtime 040 Overtime Accumulated - Compensatory Leave Paid in Cash 050 Reporting Pay 053 Security Duty Allowance 064 Stand-by - First Rate 065 Stand-by - Second Rate 071 Supervisory Differential - Overtime 072 Travel on Day of Rest - Designated Holiday 081 Extra Duty Allowance 089 Travel on a Normal Working Day 092 Premium for Lieu Day 099 Extra Professional Services (Remote Locations) - Lieu Days 119 Ships' Officers and Ships' Crew Basic Pay- At Time and One Half 123 Payment of Extra Day's Pay

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147 Adjustment - Compensatory Leave Earned at Higher Rate 205 Pay for Lay Day 226 Credit Adjustment - Overtime Pay 236 Meal Period Payments (BUD 404) 247 Movage of Ship Overtime 254 Turn Around Penalty 1 255 Break Penalty 1 256 Non-Continuous Hours 1 257 Overtime - Second Consecutive Holiday (BUD 228, 408) 258 Overtime - First Half-Hour of Overtime (BUD 228,408) 259 Overtime - Second Meal 260 Overtime - On a Regular Working Day 261 Overtime - On First Day of Rest 262 Overtime - On Second and Subsequent Day of Rest 263 Overtime - On Statutory Holiday 268 Overtime - While on Training 290 Overtime - Other Rate 307 Comp. Leave Adjustment L/R 1F5 Meal Taxable 1F8 Second Meal Taxable CA009 Call-back - Comp Advisor - 2.0X CA072 Travel Day of Rest or Designated Holiday - Comp Advisor - 2.0X CA089 Travel on a Normal Working Day - Comp Advisor - 2.0X CA09R Remote Call-Back - Comp Advisor - 2.0X CA260 Overtime - Comp Advisor - 2.0X

0106 Civilian bilingual bonus

Remuneration paid to civilian personnel in the form of a bonus for using bothofficial languages as a requirement for employment.

This object will include expenditures charged to the following pay entitlementcodes

007 Bilingual Differential 141 Bilingual Bonus ($ 800.00) 153 Bilingual Bonus - AECB 1

0107 Civilian severance pay and termination benefits

Special remuneration paid to civilian personnel at the time of the termination oftheir employment.


051 Retiring Allowance - Non-eligible 054 Severance Pay - Eligible 107 Death Gratuity (2 Months Salary) 108 Retiring Allowance (i.e. Separation Pay, Retirement Incentive Payment) -Eligible 120 Retiring Allowance - Registered Retirement Savings Plan 124 Pay in Lieu of Notice (Term Employees)

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202 Additional Earnings for Superannuation, Death Benefit (DB), DisabilityInsurance (DI) and Long Term Disability Insurance (LTD) 207 Additional Earnings for Superannuation 208 Additional Earnings for DB, Disability Insurance (DI) and LTD 242 TSM - Education Allowance 250 Separation Benefit or Alternative Lump Sum Payment - Eligible 279 Separation Benefit or Alternative Lump Sum Payment - Non-eligible 280 Severance Pay - Non-eligible 363 Retention Payment - Eligible 364 Retention Payment - Non-eligible 365 Transition Support Measure (TSM) or Payment in Lieu of ForegoneBenefits - Eligible 366 Transition Support Measure (TSM) or Payment in Lieu of ForegoneBenefits - Non-eligible 367 Transition Support Measure Education Allowance or Compensation forPension Reduction - Eligible 368 Transition Support Measure Education Allowance or Compensation forPension Reduction - Non-eligible 369 Retiring Allowances - Adjustment - Eligible 370 Retiring Allowances - Adjustment - Non-eligible 371 Civilian Reduction Program - Supplement or Age and Years of ServiceAllowance under Early Departure Incentive - Eligible 372 Civilian Reduction Program - Supplement - Non-eligible 373 Early Departure Incentive - Eligible 374 Early Departure Incentive - Non-eligible 385 Alternate Delivery Initiative (ADI) Lump Sum - Eligible 386 Alternative Delivery Initiative Lump Sum - Non-eligible 387 Alternative Delivery Initiative Pension Lump Sum - Eligible 388 Alternative Delivery Initiative Pension Lump Sum - Non-eligible 389 Alternative Delivery Initiative Salary Top-up Allowance - Eligible 390 Alternative Delivery Initiative Salary Top-up Allowance - Non-eligible 391 ADI Additional Salary Top-up Allowance - Eligible 392 ADI Additional Salary Top-up Allowance - Non-eligible 1C1 Institutional Retirement Lump Sum - Non-eligible 1C2 Institutional Retirement Lump Sum - Eligible 1S1 Indian Status - Eligible Severance Pay 1S2 Indian Status - Non-eligible Severance Pay

0108 Civilian severance pay and termination benefits- Immediate settlement

Remuneration paid to civilian personnel for the immediate cash-out of all orportion of severance pay benefits earned prior to termination of employment aspermitted by collective agreements or under terms and conditions of employment.


1F6 Full Severance Liquidation Payment 1F7 Partial Severance Liquidation Payment

0110 Civilian retroactive - Previous fiscal year(s) of 56


Retroactive salaries and wages, including overtime paid to civilian personnel forearnings related to previous fiscal year(s).


164 Lieu Retro FY1 - Superannuation 165 Lieu Retro RY1 - No Superannuation 166 Lieu Retro FY2 - Superannuation 167 Lieu Retro FY2 - No Superannuation 209 Basic Pay - Prior Fiscal Year - After Contract Signing Date 211 Adjustment of Regular Pay - Retroactive Revision - Prior Fiscal Year 212 Adjustment of Regular Pay - Retroactive Revision - Prior Fiscal Year 2 213 Adjustment of Regular Pay - Retroactive Revision - Prior Fiscal Year 3 214 Adjustment of Regular Pay - Retroactive Revision - Non Pensionable 221 First Year Before Current Fiscal Year - Retroactive Overtime 222 Second Year Before Current Fiscal Year - Retroactive Overtime 223 Third Year Before Current Fiscal Year - Retroactive Overtime A43 Retro - Prem Pay Holiday

0111 Civilian retroactive - Current fiscal year

Retroactive salaries and wages, including overtime paid to civilian personnel forearnings related to the current fiscal year.


162 Lieu Retro - Superannuation 163 Lieu Retro - No Superannuation 210 Adjustment of Regular Pay - Retroactive Revision - Current Fiscal Year 220 Current Fiscal Year - Retroactive Overtime 291 Retroactive Acting Pay - Ships Officers 292 Retroactive Acting Pay - Hourly 328 Compensation Award - Pensionable 329 Rotational Supplement - Pensionable 330 Compensation Award - Pensionable but with No Premiums 331 Rotational Supplement - Pensionable but with No Premiums 1J2 Correctional Service Specific Duty Allowance Lump Sum

0112 Civilian pay equity


264 5% Lump Sum in Lieu 267 Pay Equity Retroactive Adjustment 269 Pay Equity Retroactive Adjustment - Non-pensionable 270 Additional Earnings for Superannuation, Death Benefit, DisabilityInsurance and Long Term Disability Insurance - Double 271 Pay Equity Salary Adjustment

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272 Pay Equity Salary Adjustment - Non-pensionable 273 Pay Equity Overtime Adjustment 277 Pay Equity Basic Pay Adjustment 278 Pay Equity Basic Pay Adjustment - Non-pensionable 310 Pay Equity Vacation Pay Adjustment 311 Pers Pay Equity Retro Adjustment 312 Pers Pay Equity Retro Adjustment - Non-pensionable 313 Pers Pay Equity Basic Pay Adjustment 314 Pers Pay Equity Basic Pay Adjustment - Non-pensionable 315 Pers Pay Equity Salary Adjustment 316 Pers Pay Equity Salary Adjustment - Non-pensionable 317 Pers Pay Equity Overtime Adjustment (rate base=1 and 9) 323 Pers Pay Equity Vacation Pay Adjustment 334 Translation Pay Equity Retro Adjustment - Superannuable 335 Translation Pay Equity Adjustment - Non-superannuable 1G6 SE-Retro Adj - Pay Equity 1G7 SE-Retro NonPen Adj Pay Equity

0120 Civilian allowances to compensate employeesfor certain expenses

Remuneration paid as an allowance in accordance with a collective bargainingagreement or with the Terms and Conditions of Employment to compensatecivilian personnel for certain types of expenses that are incurred as part of theirregular employment.


010 Canoe Allowance 038 Clothing Allowance / Correction Services Group 047 Automobile Benefit 084 Boot and Glove Allowance 104 Mileage/Out of Pocket Expenses 112 Meal's and Quarters Cash (Non-Taxable) - Pay at Time and One-half 129 Adjustment for Transferred Teachers 137 Tool Usage Expense 152 Safety Footwear Allowance 158 Transfer Allowance 201 Quarters and Rations in Kind - Taxable 203 Meals and Quarters in Cash - Taxable 204 Meals and Quarters in Kind - Taxable 228 Travel Expense Allowance 284 Phone Allowance - Ships Crews 289 Handicapped Parking 343 Supplement Multilingual Service 1G1 Distinctive Cloth. 1G2 Non-Distinctive Cloth. 1F4 Commuting Assistance

0121 Civilian compensation for additional or specificduties performed of 56


Remuneration paid as an allowance in accordance with a collective bargainingagreement or with the Terms and Conditions of Employment to compensatecivilian personnel for a specific duty that is being performed, or for performing aduty that is additional to their regular employment.


003 Administrative Allowance - Teachers - One Room School 004 Officer Cadets - Sea Duty Allowance 005 Assistant Principals Allowance - Administration and Support 006 Offender Supervision Allowance 012 Work Beyond Mandate 013 Extra Judicial Allowance - Judges 1 014 Department Head or Deans Allowance 015 Dirty Work Allowance/Working Conditions Allowance 016 Diving Allowance 018 Dockyard Allowance 020 Temporary Assignment Allowance 021 Farm Managers Allowance 022 First Aid to the General Public 023 Flying Allowance - Subject to Superannuation 024 Expanded Professional Role Allowance 026 Nurse in Charge Allowance 030 Lightkeeper Allowance 031 Maintenance of Radio Equipment Allowance 036 Self Directed Team Allowance 039 Job Training Bonus Program 042 Penological Factor Allowance 044 Principals Allowance - Administrative and Supervisory 048 Secondment Allowance 1 052 Sea Trials 059 Fees - Board of Examiners - Dominion Land Surveyors 062 Specialists Allowance 063 Education Allowance 066 Submarine Allowance 070 Supervisor Differential 074 Vocational Training Instructor Allowance 075 Volunteer Firefighters Allowance 078 Field Survey - Research Allowance 079 Flight Inspection Duties - Paid Quarterly - Subject to Superannuation 080 Inmates Training Differential 083 Pay Supplement 091 Responsibility Allowance 094 Flight Calibration Duty 095 Dog Handler's Allowance 096 Height Pay Allowance 097 Long Service Pay 098 Sea Duty Allowance 105 Senior Teacher's Allowance 106 Responsibility Allowance 109 Supervisor of Exams 111 Horse Allowance

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114 Assignment Scheduling Allowance - Helicopter Pilots 116 Meteorological Allowance - Lightkeepers 122 Teachers' Aides and Counsellor Technicians Specialized Courses 125 Special Assignment - Helicopter Pilots 126 Supervisory Differential 134 Meteorology 136 Supervisory Allowance - Summer Students 140 Premium for Temporary Assignment - EL Assignment/TR Interpretation 143 Chairman Allowance 145 Apprenticeship Bonus 149 Responsibility Allowance - Correctional Services 156 Responsibility Allowance 1 187 Lead Hand Differential 1 233 Part-Time Instructor 235 Development of Employees and Examiner Premium 238 Acting Premium 298 Extra Duty Allowance - Aircraft Operations Group 324 Nuclear Emergency Allowance 325 Rotational Light Station Food Allowance 326 High Angle Rescue Allowance 332 Dangerous Goods Allowance 333 Human Drugs Clinical Review Allowance 347 Assignment Allowance 1 467 Rescue Special Allowance 468 Fisheries Enforcement Allowance 472 Class Conversion 474 Allowance for Management Duties 1 489 Armed Boarding Allowance 1A3 Rigid Hull Inflatable Allowance - Lump Sum 1B3 Primary Products Inspection Group Grain Inspector Supplement 1B5 Dangerous Goods 1B6 Functional Supervisory Differential 1B7 Meat Hygiene Allowance 1B8 Functional Supervisory Differential - Non-superannuable 1B9 Meat Hygiene Allowance - Non-superannuable 1C3 Instructor Allowance - Pensionable 1C4 Institutional Emergency Response Team Allowance - Pensionable 1C5 Instructor Allowance - Non-pensionable 1C6 Institutional Emergency Response Team Allowance - Non-pensionable 1D1 Market Allowance 1E1 Market Allowance - IOG 1E9 Allowance for Use of Space and Equipment 1F1 Immediate Operational Readiness 1F2 Operational Availability 1G8 Integrated Border Services Allowance 1J1 Correctional Service Specific Duty Allowance

0122 Civilian pay equity allowances


243 Pay Equity Separation Benefit - Non-eligible of 56


274 Pay Equity Separation Benefit - Eligible 308 Pay Equity Allowances - Adjustment - Pensionable 309 Pay Equity Allowances - Adjustment - Non-pensionable 318 Pers Pay Equity Separation Benefits Adjustment - Eligible 319 Pers Pay Equity Separation Benefits Adjustment - Non-eligible 320 Pers Pay Equity Allowance Adjustment - Pensionable 321 Pers Pay Equity Allowance Adjustment - Non-pensionable

0123 Civilian pay equity - Interest

This object will include all expenditures charged to the following pay entitlementcode:

246 Pay Equity Interest

0125 Civilian isolated posts allowance

Remuneration paid as an allowance to civilian personnel for being employed in anisolated location. Such payment is made in accordance with the Isolated PostsDirective, a collective bargaining agreement, or the Terms and Conditions ofEmployment.


046 Shelter Cost Differential 057 Specified Location Allowance 101 Living Cost Differential 102 Fuel and Utilities Differential 128 Northern Allowance - Judges 1 282 Vacation Travel Assistance Payment 297 Environment Allowance 1F4 Commuting Assistance

0126 Other civilian allowances and benefits (specify)

Remuneration paid to civilian personnel as an allowance or benefit in accordancewith a collective bargaining agreement or the Terms and Conditions ofEmployment, which does not pertain to allowances specified in other objects.


068 Canadian Grain Commission Differential 077 Educational Leave Allowance 144 Equalization Adjustment Allowance 146 Maternity Allowance 148 Employment Insurance SUB Plan 188 Retention Allowance 216 Salary Relativity - Pensionable 1 217 Salary Relativity - Non-pensionable 1 218 Equalization Adjustment - Pensionable

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219 Equalization Adjustment - Retroactive - Non-pensionable 227 Terminable Retention Allowance 229 Monthly Terminable Allowance or Chief Financial Officer TransitionalAllowance 234 Aviation Aircrew Allowance 244 Maternity Allowance - Ongoing 251 Recruitment and Retention Allowance 288 Salary Relativity Adjustments 1 299 Equalization Adjustment Overtime 344 Equal Adjustment Balance 395 Special Tax Exemption (Federal) 396 Federal Tax Exemption (Quebec) 1E4 Calgary Allowance 1H4 Correctional Officer Allowance 1H5 EG Lab/X-ray Technologist Annual Allowance 1H6 EG Annual Allowance

0182 Supplementary employee benefits

Amounts paid as supplementary benefits, for items such as lodgings and freefood. It includes the provincial health remuneration supplement paid to employeesresident in certain provinces as the employer's portion of payments to provincialhospital and medical plans.

This object will include all expenditures charged to the following pay entitlementcode:

170 Medicare Remunerations Supplements - British Columbia 464 Medicare Remunerations Supplements Previous Year - British Columbia

0186 Other supplementary personnel costs

Any other amounts paid as supplementary personnel costs including parking fees,housing expenses, awards, etc.

This object will include all amounts charged to the following pay entitlementcodes:

061 Premium Pay 248 Housing Benefit 281 Reimbursement for Parking 285 Housing Differential Assistance 1 295 Transition Support Allowance 296 Transportation Subsidy 322 Awards and Rewards 466 Survivor Benefit 1G4 Non-cash gifts and awards - Taxable benefit

0445 Tuition fees for courses where employees taketraining on their own time

This object will include expenditures charged to the following pay entitlement of 56


codes:

090 Education 239 Reimbursement of Tuition Fees and Books

0447 Tuition fees and costs of attending courses notelsewhere specified (specify)

This object will include expenditures charged to the following pay entitlementcode.

090 Education 239 Reimbursement of Tuition Fees and Books

0451 Other health services not elsewhere specified

This object will include expenditures charged to the following pay entitlementcode.

1G3 WFA Financial Counseling

0821 Membership fees


034 Membership Fees 240 Reimbursement of Seminars and Membership

5049 Other adjustments to advances

All other transactions that pertain to advances, which could include: (i) otheracquisitions of advances, i.e. advances acquired for consideration other than cashor other assets; (ii) other settlements of advances, i.e. advances settled forconsideration other than cash or other assets.

5399 Net increase or decrease in accounts receivable

This object includes the following pay entitlement codes:

1H1 Transition Payment 2014 1H3 Transition Payment retaken on strength (RE-TOS) 406 Salary overpayments 566 Recovery overpayment - current year (deduction code) 567 Recovery overpayment - previous year (deduction code)

6037 Return of contributions from Public ServiceSuperannuation Act of 56



286 Public Service Superannuation Act (PSSA) 2 Fund Return of Contributions(ROC) 287 PSSA 2 Fund ROC Interest 293 Retirement Compensation Arrangement (RCA) 2 ROC 294 RCA 2 ROC Interest

Footnotes

1

Entitlement codes relate to entities for which Treasury Board does notrepresent the employer.

Date modified: 2018-02-16

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